Tax Law Case Solutions

How can complex pre-deal structures be optimally structured from a tax perspective - and where are the biggest pitfalls lurking? These case studies will guide you through key issues relating to carve-outs, carve-ins and the effects of BEPS Pillar 2 in M&A transactions. From demergers and share distributions to withholding tax and DTA issues, practical scenarios are systematically prepared. The solutions provide you with concrete approaches and valuable insights for the tax structuring of complex transactions.

Detailed solutions to practical case studies ranging from succession planning and "sweet equity" to roll-over and co-investment structures: Marco Buchmann and Michael Schwager highlight typical tax risks and structuring options. They focus in particular on the taxation of shareholdings, transaction structures and the distinction between income and capital gains.

What tax risks arise after the closing - and how can they be identified and managed at an early stage? These case studies shed light on key post-closing issues such as indirect partial liquidation, financing structures, guarantees and intragroup restructurings. Typical stumbling blocks and their tax consequences are systematically highlighted using practical scenarios. The solutions offer you concrete guidance for the legally compliant structuring and implementation of post-deal transactions.

Financing is a key lever in M&A transactions - and at the same time harbors considerable tax risks. These case studies show how the 10/20 non-banking rules and withholding tax apply in complex loan and guarantee structures. The topics covered include syndicated financing, cross-border structures, relocation of registered offices and convertible bonds. The solutions provide you with the necessary understanding to correctly assess financing structures for tax purposes and avoid typical pitfalls.

VAT is often underestimated in M&A transactions - but can have a significant financial impact. These case studies use practical constellations to show how issues such as reporting procedures, tax succession, input tax deduction and company sales should be assessed from a VAT perspective. Among other things, complex restructurings, asset deals and special features of investment and finance companies are dealt with. The solutions provide you with clear guidelines for recognizing VAT risks and handling transactions correctly.

Case studies, slides and detailed solution notes from the workshop held by Robert Desax and Urs Christ on October 28, 2025 on the occasion of the ISIS seminar "Gratuitous asset transfers in tax law".

Case studies, basic paper, slides and detailed solution notes (+90 pages of documents) from the workshop held by Natalie Peter on October 28, 2025 on the occasion of the ISIS seminar "Gratuitous asset transfers in tax law".

Case studies, slides and detailed solution notes from the workshop held by Hanna Brozzo and Iring Christopeit on October 28, 2025 on the occasion of the ISIS seminar "Gratuitous asset transfers in tax law".

Case studies, slides and detailed solution notes (+100 pages of documents) from the workshop held by Alexandra Hirt on October 28, 2025 on the occasion of the ISIS seminar "Unentgeltliche Vermögensübertragungen im Steuerrecht".

Case studies and detailed solution tips from Stefan Oesterhelt and Sirgit Meier. The workshop was part of the ISIS seminar "Pensions and Insurance" on September 22 + 23, 2025.

Case studies and detailed solutions from Cyrill Habegger and Lukas Habermacher. This workshop was part of the ISIS seminar "Pensions and Insurance" on September 22 and 23, 2025.

Case studies and formulated solutions from the workshop by Andrea Opel and Andrea Hildebrand. This workshop was part of the ISIS seminar on September 22/23, 2025 entitled "Pensions and Insurance".

Case studies and detailed solutions from Laetitia Fracheboud and Olivier Margraf. This workshop was part of the ISIS seminar "Pensions and Insurance" on September 22 and 23, 2025.

Case studies, basic paper and detailed solution notes by Remo Keller and Michael Schwager. This content was part of the workshop at the ISIS seminar "Pensions and Insurance" on September 22/23, 2025

Case studies and detailed solutions from Peter Lang and Max Ledergerber. This workshop was part of the ISIS seminar "Pensions and Insurance" on September 22 and 23, 2025

Workshop by Stefan Oesterhelt and Daniel Strahm on the occasion of the ISIS) seminar on June 02 + 03, 2025 entitled "News on the taxation of corporate restructurings"

Workshop by Susanne Schreiber and Toni Hess on the occasion of the ISIS) seminar on June 02 + 03, 2025 with the title "Tax law challenges of partnerships"